A defendant shall be punished by imprisonment for not less than eight months.

except that the execution of the above punishment shall be suspended for two years from the date this judgment becomes final and conclusive.

Punishment of the crime

The Defendant is a person who engages in the wholesale and retail business of Hens' eggs with the trade name of "C" in Yongcheon City B.

1. Although a person who receives false tax invoices did not receive a false invoice without being supplied with goods or services, the Defendant received the invoice from the above C Office as if he was supplied with Hensnsnsns in the amount equivalent to KRW 100,000,000, even though he did not receive the Hensnsnsns in the above C Office on June 30, 2014, and received the invoice from October 30, 2015 equivalent to the total of KRW 1,073,245,000, as shown in the list of crimes in the attached list.

2. Notwithstanding that any person who submits a false list of total account statements for individual suppliers, without being supplied with goods or services, may not falsely enter and submit a list of total account statements for individual suppliers, the Defendant reported income in 2014 in the racing tax book on February 13, 2015, and the Defendant submitted a false list of account statements for individual suppliers, stating that he/she was supplied with He/she's He/she's He/she was supplied with He/she's He/she's He/she's He/she's He/she's He/she's He/she was supplied with the He/she's He/she's He/she's He/she's eggs in the amount of KRW 127,00,00 in the amount of KRW 1,127,00,00, while filing a false list of account statements for individual suppliers in the racing tax book on February 4, 2016.

Summary of Evidence

1. Statement by the defendant in court;

1. A written accusation;

1. A list of crimes;

1. Application of Acts and subordinate statutes on an invoice and a list of invoices by seller;

1. Relevant Article of the Punishment of Tax Evaders Act, Article 10 (3) 2 (the receipt of each false statement), Article 10 (3) 4 (the submission of a list of total tax invoices by seller entered in each false statement) of the Punishment of Tax Evaders Act, and the selection of imprisonment with prison labor for each type of crime;

1. Of concurrent crimes, the former part of Article 37 and Article 38(1)2 of the Criminal Act are applicable;